Pengaruh Financial Distress, Risiko Litigasi, Growth Opportunities Terhadap Konservatisme Akuntansi Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2019 – 2021

Abstract

The aim of this research is to determine the influence of financial distress, litigation risk, growth opportunities on accounting conservatism in food and beverage sub-sector manufacturing companies listed on the IDX. This research method uses quantitative research methods, which use population data from 27 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in the 2019 - 2021 period. The sampling method used in this research is purposive sampling and data obtained that passed the test as many as 25 sample companies. The data used are financial reports from each sample published on the website www.idx.co.id. The variables related to this research which are the objects of research are financial distress, litigation risk, growth opportunities as independent variables and accounting conservatism as the dependent variable. This research uses multiple linear analysis tests in hypothesis testing. The research results show that financial distress has a significant effect on accounting conservatism, litigation risk has a significant effect on accounting conservatism, growth opportunities have a significant effect on accounting conservatism.